Individual (or private) entrepreneurship is the easiest way to open and start your own business. It may seem that it is difficult to obtain an individual entrepreneur certificate, because documents and statements are needed, and at first glance it is completely incomprehensible which ones. But, in reality, many people prefer to register an individual entrepreneur on their own, without using the services of intermediary firms, and it turns out that preparing and submitting a package of documents is not at all so difficult as it seemed at first.
It is necessary
- -Application for registration of individual entrepreneurs;
- - application for the transition to the simplified tax system (if necessary);
- - copy of the passport;
- - receipt of payment of state duty.
Instructions
Step 1
The first step is to decide which taxation system you will follow. You can choose the usual taxation system (with VAT) or simplified (STS), there is such an option as UTII (single tax on temporary income). The vast majority of entrepreneurs choose the STS, since this is the easiest way to keep records, in many cases you may not even hire an accountant. If you chose the STS, then you will be exempt from all other taxes, you only need to pay the STS on a quarterly basis (if you do not have employees).
Step 2
There are two schemes for using the simplified tax system, and you need to decide which one you will use. The first scheme: STS-income, in which you pay 6% tax on all your income. The second scheme: income minus expenses. The tax in this case is 15%, all expenses are deducted from it, the remainder is paid. If the amount of your expenses is more than 60% of income, then the second simplified tax system will be more profitable, if less than 60%, then the first one.
Step 3
To register an individual entrepreneur, an Application for registration of an individual as an individual entrepreneur is required (form Р21001). If you want to switch to the USN, then you must also submit an Application for the transition to the USN (form 26.2-1). To fill out an application for registration, you will need the All-Russian Classifier of Economic Activities - a list of OKVED codes. Application forms and OKVED codes can be downloaded a
Step 4
Fill out the registration application. To find out the code of your tax office, you can use the search link https://service.nalog.ru:8080/addrno.do. In the application you need to fill in the tax office code, information about yourself, contact information. On Sheet A, write down a list of all the activities you intend to do. The first type of activity in the list is considered the main one for the individual entrepreneur. There are 10 codes per sheet, if there are more codes, use several sheets. For those who plan to submit tax reports under the simplified tax system, you need to fill out an application for the transition to this system
Step 5
The printed sheets must be taken to a notary who will sew and certify them. Also, at this stage, make a photocopy of your passport, assure it too.
Step 6
The state duty for registration of an individual entrepreneur is 400 rubles. You can download the receipt on the Internet, but if the tax data is not indicated there for your region, then it will be easier to go to the nearest branch of Sberbank. There you will be given a form for paying the state duty for opening an individual entrepreneur.
Step 7
Now collect all the documents and go to the tax office. You should have in your hands: an application for registration of an individual entrepreneur certified by a notary, an application for switching to the simplified tax system (if necessary), a certified copy of the passport, a paid receipt of state duty. If everything is in order with the documents, then the tax office will accept them quickly, after which they will give a receipt with which you need to appear at the inspection in 5 working days.
Step 8
Come to the tax office on the date indicated on the receipt, there you will be given a certificate of registration of an individual entrepreneur or a notification that registration has been denied to you (if incorrect information was submitted or there were errors in the documents). If registration was denied, correct the errors and submit the documents again.
